Sutherland v. Commissioner’s Empirical Analysis
1982
Citation profile
4
cited by 4 later decisions
August 1995
most recently cited
Relationships
Relies on Commissioner v. Pepsi-Cola Niagara Bottling Corp. · Tamko Asphalt Products, Inc. v. Commissioner · Tamko Asphalt Products, Inc. v. Commissioner · Pepsi-Cola Niagara Bottling Corp. v. Commissioner · Babst Services, Inc. v. Commissioner
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.